Right to Fight Tax Regulations Set for High Court Argument

The U.S. Supreme Court is set to hear a case involving an IRS reporting requirement that observers are closely monitoring for potential broader implications for regulation and enforcement.

Tennessee consulting firm CIC Services LLC wants the court to throw out an IRS reporting requirement that the firm says wasn’t properly issued. But so far the firm has run up against a law known as the Anti-Injunction Act, which two lower courts have said requires the firm to violate the requirement and pay a penalty before it can bring its suit.

The Anti-Injunction Act generally forces a taxpayer to ...